税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C-2017-001150

active

&&This is a replacement cap for the fuel container of the Coleman Northstar propane lanterns, series 2000. The cap is made of metal and has a threaded base for a secure fit around the mouth of the lantern fount (fuel container).

HS 归类

8309.90.00.00

CBSA 推理

&&The product at issue is a part of a propane lantern of heading 94.05 of the Customs Tariff; however, the Explanatory Notes to 94.05 state with respect to parts that the heading “also covers identifiable parts of lamps and lighting fittings, illuminated signs, illuminated name-plates and the like, not more specifically covered elsewhere”.&&&&Heading 83.09 provides for “stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), of base metal”. The Coleman Replacement Filler Cap meets the terms of the heading and is appropriately included therein.&&

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